Accountancy Financial Management I F Y B Com Semester I Academic Year 2024 2025

To maintain uniformity and consistency in preparing and maintaining books of accounts, certain rules, practices and principles have evolved over some time. These rules, practices and principles in accountancy are called as 'Accounting Concepts'. These Accounting Concepts facilitate the comparison of financial statements (showing profits and losses as well as the position of assets and liabilities) of the same organisation of different periods and of different organisations for the same period.

"The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.

Fifteen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2018 measures aspects of regulation affecting 10 areas of everyday business activity: • Starting a business • Dealing with construction permits • Getting electricity • Registering property • Getting credit • Protecting minority investors • Paying taxes • Trading across borders • Enforcing contracts • Resolving insolvency These areas are included in the distance to frontier score and ease of doing business ranking. Doing Business also measures features of labor market regulation, which is not included in these two measures. The report updates all indicators as of June 1, 2017, ranks economies on their overall “ease of doing business†?, and analyzes reforms to business regulation †“ identifying which economies are strengthening their business environment the most. Doing Business illustrates how reforms in business regulations are being used to analyze economic outcomes for domestic entrepreneurs and for the wider economy. It is a flagship product produced in partnership by the World Bank Group that garners worldwide attention on regulatory barriers to entrepreneurship. More than 137 economies have used the Doing Business indicators to shape reform agendas and monitor improvements on the ground. In addition, the Doing Business data has generated over 2,182 articles in peer-reviewed academic journals since its inception. Data Notes; Distance to Frontier and Ease of Doing Business Ranking; and Summaries of Doing Business Reforms in 2016/17 can be downloaded separately from the Doing Business website.

Logistics Transportation Systems compiles multiple topics on transportation logistics systems from both qualitative and quantitative perspectives, providing detailed examples of real-world logistics workflows. It explores the key concepts and problem-solving techniques required by researchers and logistics professionals to effectively manage the continued expansion of logistics transportation systems, which is expected to reach an estimated 25 billion tons in the United States alone by 2045. This book provides an ample understanding of logistics transportation systems, including basic concepts, in-depth modeling analysis, and network analysis for researchers and practitioners. In addition, it covers policy issues related to transportation logistics, such as security, rules and regulations, and emerging issues including reshoring. This book is an ideal guide for academic researchers and both undergraduate and graduate students in transportation modeling, supply chains, planning, and systems. It is also useful to transportation practitioners involved in planning, feasibility studies, consultation and policy for transportation systems, logistics, and infrastructure. Provides real-world examples of logistics systems solutions for multiple transportation modes, including seaports, rail, barge, road, pipelines, and airports Covers a wide range of business aspects, including customer service, cost, and decision analysis Features key-term definitions, concept overviews, discussions, and analytical problem-solving

As the 2020 global lockdown became a universal strategy to control the COVID-19 pandemic, social distancing triggered a massive reliance on online and cyberspace alternatives and switched the world to the digital economy. Despite their effectiveness for remote work and online interactions, cyberspace alternatives ignited several Cybersecurity challenges. Malicious hackers capitalized on global anxiety and launched cyberattacks against unsuspecting victims. Internet fraudsters exploited human and system vulnerabilities and impacted data integrity, privacy, and digital behaviour. Cybersecurity in the COVID-19 Pandemic demystifies Cybersecurity concepts using real-world cybercrime incidents from the pandemic to illustrate how threat actors perpetrated computer fraud against valuable information assets particularly healthcare, financial, commercial, travel, academic, and social networking data. The book simplifies the socio-technical aspects of Cybersecurity and draws valuable lessons from the impacts COVID-19 cyberattacks exerted on computer networks, online portals, and databases. The book also predicts the fusion of Cybersecurity into Artificial Intelligence and Big Data Analytics, the two emerging domains that will potentially dominate and redefine post-pandemic Cybersecurity research and innovations between 2021 and 2025. The book’s primary audience is individual and corporate cyberspace consumers across all professions intending to update their Cybersecurity knowledge for detecting, preventing, responding to, and recovering from computer crimes. Cybersecurity in the COVID-19 Pandemic is ideal for information officers, data managers, business and risk administrators, technology scholars, Cybersecurity experts and researchers, and information technology practitioners. Readers will draw lessons for protecting their digital assets from email phishing fraud, social engineering scams, malware campaigns, and website hijacks.

World Development Indicators 2016 provides a compilation of relevant, high-quality, and internationally comparable statistics about global development and the fight against poverty. It is intended to help policymakers, students, analysts, professors, program managers, and citizens find and use data related to all aspects of development, including those that help monitor progress toward the World Bank Group’s two goals of ending poverty and promoting shared prosperity. Six themes are used to organize indicators—world view, people, environment, economy, states and markets, and global links. WDI 2016 includes: •A selection of the most popular indicators across 214 economies and 14 country groups organized into six WDI themes •A new section on the Sustainable Development Goals (SDGs) has replaced the one on Millennium Development Goals (MDGs). •The SDG section covers all 17 goals, and important targets to achieve these goals. Each goal has been presented in a maximum 2-page spread with selected indicators to explain the targets. •Each of the remaining sections includes an introduction, a map, a table of the most relevant and popular indicators for that theme together with a discussion of indicator compilation methodology. •A user guide describing resources available online and on mobile apps. Download the WDI DataFinder Mobile App and other Data Apps at data.worldbank.org/apps. WDI DataFinder is a mobile app for browsing the current WDI database on smartphones and tablets, using iOS and Android, available in four languages: English, French, Spanish, and Chinese. Use the app to: •Browse data using the structure of the WDI •Visually compare countries and indicators •Create, edit, and save customized tables, charts, and maps •Share what you create on Twitter, Facebook, and via email

Note: Book no longer includes a CD-ROM, but the files are available online for download for both book and ebook purchasers at www.wiley.com/go/frisch "This book defines an approach to well-being and positive psychology, that is state-of-the-art, evidence-based, empirically validated, and an outstanding guide for anyone interested in learning about the practice of positive psychology or well-being." —Ed Diener, the world authority on happiness from the University of Illinois and President of the International Positive Psychology Association. Endorsed by Christopher Peterson of the University of Michigan and taught in Marty Seligman's Masters in Applied Positive Psychology (MAPP) Program at the University of Pennsylvania, this book teaches a simple, step-by-step method for putting the fields of well-being and positive psychology into practice. It is a "one-stop shopping" manual with everything you need in one book and with one approach. This approach to greater happiness, meaning, and success is “evidence-based” and empirically validated. It has been successfully tested in three randomized controlled trials, including two NIH-grant funded trials conducted by James R. Rodrigue and his colleagues at Beth Israel and Harvard Medical Centers in Boston. Quality of Life Therapy also known as Quality of Life Therapy and Coaching or QOLTC is designed for use by therapists, coaches, organizational change-agents/consultants, and all professionals who work to improve peoples' well-being. Many laypersons and clients have found the book useful as well. This book explains the "Sweet 16" Recipe for Joy and Success, along with validated interventions for each: 1. Basic Needs or Wealths: Health, Money, Goals-and-Values/Spiritual Life, Self-Esteem 2. Relationships: Love, Friends, Relatives, and Children 3. Occupations-Avocations: Work and Retirement Pursuits, Play, Helping-Service, Learning, Creativity 4. Surroundings: Home, Neighborhood, Community

This book provides students with a clear, contemporary, and fully Canadian context for understanding Organizational Theory and Change. It explores many facets of Organizational Design, including the challenges presented by emerging new technologies and the global environment. It also addresses the key issues and problems that inform the process of organizational change and transformation, identifying direct and clear managerial implications.